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The Effects of the Tax Cuts & Jobs Act of 2017 on Defined B..:

Gaertner, Fabio B. ; Lynch, Daniel P. ; Vernon, Mary E.
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association.  111 (2018)  - p. 1-46 , 2018
Link: https://www.jstor.org/stable/26939411